Management, uncertainty, and accounting case studies, theoretical models, and useful strategies
➤ Gửi thông báo lỗi ⚠️ Báo cáo tài liệu vi phạmNội dung chi tiết: Management, uncertainty, and accounting case studies, theoretical models, and useful strategies
Management, uncertainty, and accounting case studies, theoretical models, and useful strategies
Akira NishimuraManagement, Uncertainty, and AccountingAkira NishimuraManagement, Uncertainty, and AccountingCase Studies, Theoretical Models, and Usef Management, uncertainty, and accounting case studies, theoretical models, and useful strategiesful StrategicspalgravemacmillanAkira Nishimura Beppu University Oita-City, Oita, JapanISBN 978-981-10-8988-6 ISBN 978-981-10-8989-3 (eBook) https://doi.org/10.1007/978-981-10-8989-3library of Congress Control Number: 2018944442Management, uncertainty, and accounting case studies, theoretical models, and useful strategies
ly the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, aAkira NishimuraManagement, Uncertainty, and AccountingAkira NishimuraManagement, Uncertainty, and AccountingCase Studies, Theoretical Models, and Usef Management, uncertainty, and accounting case studies, theoretical models, and useful strategiesereafter developed.rhe use of general descriptive names, registered names, trademarks, sen ice marks, etc. in this publication docs not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. Management, uncertainty, and accounting case studies, theoretical models, and useful strategies The publisher, the authors and the editors are safe to assume that the advice and information in this book arc believed to be true and accurate at thManagement, uncertainty, and accounting case studies, theoretical models, and useful strategies
e date of publication. Neither the publisher nor the authors or the editors give a warranty, express or implied, with respect to the material containeAkira NishimuraManagement, Uncertainty, and AccountingAkira NishimuraManagement, Uncertainty, and AccountingCase Studies, Theoretical Models, and Usef Management, uncertainty, and accounting case studies, theoretical models, and useful strategiesand instit uI ional afliliat ions.Cover illustration: © Johannes Hul.sch / F.ycF.mCover design by Ran ShauliPrinted on acid-free paperThis Palgrave Macmillan imprint is published by the registered company Springer Nature Singapore Pte Ltd.The registered company address is: 152 Beach Road, #21-01/04 Management, uncertainty, and accounting case studies, theoretical models, and useful strategiesGateway East, Singapore 189721, SingaporePreface ano Acknowledgments“What is accounting?'* has been my research rheme for a long rime, ever since ProfManagement, uncertainty, and accounting case studies, theoretical models, and useful strategies
essor T. Okabc, my dissertation advisor, posed this question to me at the graduate school of Kyoto University. This question has extended to an inquirAkira NishimuraManagement, Uncertainty, and AccountingAkira NishimuraManagement, Uncertainty, and AccountingCase Studies, Theoretical Models, and Usef Management, uncertainty, and accounting case studies, theoretical models, and useful strategieswrote Management Accounting: Feed-Forward and Asian Perspectives (Palgrave Macmillan, 2003), in which, based on the practical connection between the creative control function of management and the cognitive control function of accounting, 1 defined the function of management accounting as cognitive Management, uncertainty, and accounting case studies, theoretical models, and useful strategiescontrol for business value creation. From this, 1 analyzed new management accounting practices and theories in the 1970s and their future directions fManagement, uncertainty, and accounting case studies, theoretical models, and useful strategies
rom a feed-forw ard viewpoint and through comparative studies ofWesrern and Asian management accounting, after clarifying the fundamental development Akira NishimuraManagement, Uncertainty, and AccountingAkira NishimuraManagement, Uncertainty, and AccountingCase Studies, Theoretical Models, and Usef Management, uncertainty, and accounting case studies, theoretical models, and useful strategies management and accounting systems have undergone great changes and become more complicated. As rhe essential natures of these systems become more intangible and incomprehensible with greater uncertainty, it is increasingly necessary to examine them in relation to uncertainty and risks from the well Management, uncertainty, and accounting case studies, theoretical models, and useful strategies-honed feed-forward viewpoint. The present book examines the relationship of management and management accounting with uncertainty and explains the coManagement, uncertainty, and accounting case studies, theoretical models, and useful strategies
ntemporary situation and structure of management accounting based on this examination.Vvi PREFACE AND ACKNOWLEDGMENTSThis book thus aims to clarify thAkira NishimuraManagement, Uncertainty, and AccountingAkira NishimuraManagement, Uncertainty, and AccountingCase Studies, Theoretical Models, and Usef Management, uncertainty, and accounting case studies, theoretical models, and useful strategiesfeatures (harmony and social creativity) and negative applications (discord and private manipulation).To clarify the thesis of this book, it is desirable to sketch the position and point of each chapter briefly in the context of the overall conceptual framework of the book. In reference to the relat Management, uncertainty, and accounting case studies, theoretical models, and useful strategiesionship of management and management accounting with uncertainty, Chap. 1 introduces basic concepts such as workmanship, emulation, control, scientifiManagement, uncertainty, and accounting case studies, theoretical models, and useful strategies
c management, and standard costing through the advanced early twentieth-century theories of Taylor, Harrison, Veblen, and Knight. Following these theoAkira NishimuraManagement, Uncertainty, and AccountingAkira NishimuraManagement, Uncertainty, and AccountingCase Studies, Theoretical Models, and Usef Management, uncertainty, and accounting case studies, theoretical models, and useful strategieso control it. Neither firms nor human beings can escape uncertainty because the human instinct for workmanship and a propensity for emulating each other in efficiency easily become negative work habits (“irksomeness of labor" in Veblen} and wasteful and inefficient competition in a competitive owner Management, uncertainty, and accounting case studies, theoretical models, and useful strategiesship society. Firms cannot avoid uncertainly as long as their subsistence relics on competitive production. However, they also have instinctive intellManagement, uncertainty, and accounting case studies, theoretical models, and useful strategies
igence and power to control risk and uncertainty through workmanship and emulation for efficiency. Management and management accounting take the form Akira NishimuraManagement, Uncertainty, and AccountingAkira NishimuraManagement, Uncertainty, and AccountingCase Studies, Theoretical Models, and Usef Management, uncertainty, and accounting case studies, theoretical models, and useful strategieswhich humans and society have endeavored to cope with risk and uncertainty to secure reasonable production and distribution for their existence.However, emulation for efficiency has become the emulation for the perpetual ownership of wealth beyond harmony and stability', causing intensified uncertai Management, uncertainty, and accounting case studies, theoretical models, and useful strategiesnty. This also results from human propensities. Management and accounting arc abused in this case, and accounting in particular is improperly used toManagement, uncertainty, and accounting case studies, theoretical models, and useful strategies
deceive society in rhe form of window dressing accounting. These behaviors degrade business value. Society thus asks accountants to secure business vaAkira NishimuraManagement, Uncertainty, and AccountingAkira NishimuraManagement, Uncertainty, and AccountingCase Studies, Theoretical Models, and Usef Management, uncertainty, and accounting case studies, theoretical models, and useful strategiesnterprises must organically manage opportunity and risk, and managers should equip themselves with virtuous ethics through regulation, which plays an important role in controlling the enterprise’s risks and uncertainty. Management, uncertainty, and accounting case studies, theoretical models, and useful strategiesAkira NishimuraManagement, Uncertainty, and AccountingAkira NishimuraManagement, Uncertainty, and AccountingCase Studies, Theoretical Models, and UsefGọi ngay
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